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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 5051 to 5100 of 5778 Records

1 ....98 99 100 101102103 104 105 106........ 116

December 16, 2013 Case Laws Income Tax

Expenses incurred by overseas branch – Deduction u/s. 44C has to be given after taking into account deduction u/s. 36(1)(viia) and deduction u/s.36(1)(viia) has to be......
December 16, 2013 Case Laws Income Tax

Assessment on a company which has been dissolved and struck off the register of companies u/s 560 of the Companies Act,1956, is invalid, even though the company......
December 16, 2013 Case Laws Income Tax

Project Development Expenditure - The expenditure under consideration incurred by the appellant for expansion of the existing line of business or for maintenance and......
December 16, 2013 Case Laws Income Tax

Additional depreciation - The cut and polished diamond could not be treated a new article or thing and that cutting and polishing of diamonds cannot be held......
December 16, 2013 Case Laws Income Tax

Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the......
December 16, 2013 Case Laws Income Tax

As per the proviso inserted to section 142(1) of the Act by Finance Act 2006 with retrospective effect from 1-4-1990 has clearly done away with any limitation with......
December 16, 2013 Case Laws VAT and Sales Tax

Liability to sales tax - Transfer of right - trade mark - Right given by the petitioner is undoubtedly a transfer of right to use incorporeal or intangible goods and......
December 15, 2013 Case Laws Central Excise

Prima facie, the appellant’s claim that rectified spirit is non-excisable and only denatured ethyl alcohol can be considered excisable even though it has not been dealt.....
December 15, 2013 Case Laws Income Tax

The expenditure incurred on such repair and maintenance of approach roads of godowns has not resulted in creation of any capital asset - AT
December 15, 2013 Case Laws Income Tax

Validity of service of notice u/s 143(2) – The AO has not claimed that CA (Auditor of the firm) was authorised to receive any notice on behalf of the assessee-firm or......
December 15, 2013 Case Laws Income Tax

Notional income out of reimbursement - When the principal companies have reimbursed the expenditure, there cannot be any presumption that the assessee must have saved......
December 15, 2013 Case Laws Income Tax

Bad debts - The Director or the Person who manages the affairs of the assessee-company, how the Directors can take a view that the loan paid by them along with interest.....
December 14, 2013 Case Laws Service Tax

Demand of Service tax - out of total income parking of Rs. 3,88,45,204/- an amount of Rs. 9,63,645/- only pertains to the monthly parking income in respect of parking......
December 14, 2013 Case Laws Service Tax

Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and......
December 14, 2013 Case Laws Service Tax

Denial of refund claim of Cenvat Credit on the ground that assessee is not registered - authorities committed a serious error in rejecting the claim for refund on the......
December 14, 2013 Case Laws Service Tax

Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is......
December 14, 2013 Case Laws Service Tax

CENVAT Credit - assessee had written a letter that Asstt. Commissioner was kind enough to permit the appellant to take the credit. Revenue is not disputing that the said....
December 14, 2013 Case Laws Customs

Misdeclaration of Goods – Goods declared as Industrial salt chemical grade but actually found as fertilizer grade potassium chloride - applicant has failed to make out a....
December 14, 2013 Case Laws Customs

Import of crude palm oil - Timing of measurement of quantity - since the goods had already been cleared after import, it was not practically possible to take fresh dip.....
December 14, 2013 Case Laws Income Tax

Deductions u/s 80HHD - The room tariff should also be taken into consideration for granting deduction under section 80HHD of the Income tax Act - The room tariff comes.....
December 14, 2013 Case Laws Income Tax

Taxability of claim for damages - enhanced compensation - No amount has been received till date by the Assessee pertaining to the damages as claimed by the assessee - No addition - HC
December 14, 2013 Case Laws Income Tax

Validity of order u/s 263 - Computation of book profits u/s 115JA/ 115JB - Assessing Officer had failed to disallow expenditure in respect of exempt income as per the......
December 14, 2013 Case Laws Income Tax

Improper authorization u/s 158BG - The legislature provides for previous approval so that these harsh provisions are not abused by the Lower Authorities - The......
December 14, 2013 Case Laws Income Tax

Rejection of books of account - The steep decline in the rate of net profit cannot be attribute to the increase in input costs - The estimation of profit by the AO is......
December 14, 2013 Case Laws Income Tax

An omission to consider the Ground, which appears in the Memorandum of Appeal filed by the assessee, is a mistake apparent from record within the meaning of section......
December 14, 2013 Case Laws Income Tax

Whether expenses on abandoned film are allowable as deduction or not - Held Yes - Where the film for some reason cannot be completed and the project is shelved it cannot....
December 14, 2013 Case Laws Income Tax

Transfer pricing adjustment – When the indent/commission transaction with the associated enterprises is to be benchmarked, the same should be done with indent/......
December 14, 2013 Case Laws Income Tax

The assessee having parked its funds in FDRs with banks, of sale proceeds of the old assets and utilized housing loan for the purchase of new asset, does not disentitle.....
December 14, 2013 Case Laws VAT and Sales Tax

Sale of entire business unit - The bifurcation of the price would not in any manner go against the intention of the parties and going by the various terms of the......
December 13, 2013 Case Laws Central Excise

Benefit of Exemption Notification No.6/2006 – The supplier manufacture of the goods cannot be expected to ensure the intended use of the goods by the procurer, after......
December 13, 2013 Case Laws Central Excise

The plants were erected at the site by assembling the items - The appellant has never supplied plant in toto - the value of bought out items are not includible in the......
December 13, 2013 Case Laws Central Excise

Cenvat credit under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable......
December 13, 2013 Case Laws Service Tax

An order passed under Service Tax Voluntary Compliance Encouragement Scheme vide Finance Act, 2013 is an appealable order - HC
December 13, 2013 Case Laws Service Tax

CENVAT Credit on Input Services - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same.....
December 13, 2013 Case Laws Service Tax

We really fail to understand that if the appellant started paying a tax under the category of mining services w.e.f. 1.6.2007, how the said action of the assessee would.....
December 13, 2013 Case Laws Service Tax

Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting.....
December 13, 2013 Case Laws Customs

Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing....
December 13, 2013 Case Laws Income Tax

Additions u/s 68 - discharging the onus in establishing the identity of the shareholders, their creditworthiness and genuineness of the transactions - While deciding......
December 13, 2013 Case Laws Income Tax

Transfer pricing adjustments - it is necessary for the Assessing Officer to decide the issue of objection to applicability of chapter X , if raised by the assessee,......
December 13, 2013 Case Laws Income Tax

TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the......
December 13, 2013 Case Laws Income Tax

Valuation of property - determination of FMV as on 1.4.1981 - The authorities committed a serious error in relying on an inadmissible evidence and in not taking into......
December 13, 2013 Case Laws Income Tax

Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the......
December 13, 2013 Case Laws Income Tax

Disallowance of interest expenses – if the second borrowing has really been used merely to repay the original loan and this fact is proved to the satisfaction of the......
December 13, 2013 Case Laws Income Tax

Applicability of TCS provisions - Selling of Molasses and bagasses – Molasses is not a waste or scrap and cannot be used as such - It does not fall within the meaning of....
December 13, 2013 Case Laws Income Tax

The provisions of Sec. 87 & 88A to 88E apply after the total income is computed u/s. 115JB of the Act - AT
December 12, 2013 Case Laws Central Excise

Extension of stay - Pendency of the appeals are not on account of any conduct of the appellants but on account of pendency of a large number of older appeals and a......
December 12, 2013 Case Laws Central Excise

Brown Sugar is a residue of a manufactured product and cannot be considered as waste like Baggasse or Mother Liquor - Classification of the product would not alter the......
December 12, 2013 Case Laws Central Excise

Duty demand under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be....
December 12, 2013 Case Laws Central Excise

Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods.....
December 12, 2013 Case Laws Central Excise

Capital goods written off but not cleared – Duty liability - as the goods have not cleared from the factory, duty is not payable. - AT

1 ....98 99 100 101102103 104 105 106........ 116

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number